Extension of GSTR-1 filing deadline permits high turnover registrants to file outward-supply details up to the eleventh day following each month. Extension granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees, allowing submission for each month from October, 2019 to March, 2020 up to the eleventh day of the succeeding month; the time limit for returns under sub section (2) of section 38 for these months will be notified later, and the notification is effective from 09 10 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline permits high turnover registrants to file outward-supply details up to the eleventh day following each month.
Extension granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees, allowing submission for each month from October, 2019 to March, 2020 up to the eleventh day of the succeeding month; the time limit for returns under sub section (2) of section 38 for these months will be notified later, and the notification is effective from 09 10 2019.
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